Enhancing Financial Decision-Making in Logistics
A Process Redesign and Automation Approach for Transport Cost Management
K. MOUNTOURI (TU Delft - Civil Engineering & Geosciences)
J.M. Vleugel – Mentor (TU Delft - Civil Engineering & Geosciences)
J.A. Annema – Mentor (TU Delft - Technology, Policy and Management)
J.H. Baggen – Graduation committee member (TU Delft - Civil Engineering & Geosciences)
More Info
expand_more
Other than for strictly personal use, it is not permitted to download, forward or distribute the text or part of it, without the consent of the author(s) and/or copyright holder(s), unless the work is under an open content license such as Creative Commons.
Abstract
Transport costs represent a dominant and volatile share of logistics expenditure, often exceeding one-third of total logistics costs, making their control and transparency a matter of strategic importance.
Despite this significance, the verification of transport invoices in outsourced logistics remains highly manual, fragmented, and reliant on individual expertise, leading to processing delays, inconsistent application of contractual terms, and financial risks from overpayment or disputes. This study addresses these challenges by redesigning the transport cost verification process through automation. Adopting a design science methodology within a real-world case from the aviation maintenance sector, the research combines a current-state analysis, a stakeholder-weighted evaluation of alternative automation technologies, and the development of redesigned workflow models. The strategies assessed include Rule-based Automation, Hybrid Structured Automation based on structured data exchange, and AI-powered Intelligent Document Processing (IDP). The results show that IDP offers the highest overall performance, particularly in handling heterogeneous invoice formats, while hybrid automation balances efficiency with partner collaboration, and rule-based systems provide a low-barrier entry point for organizations at earlier stages of digital maturity. These strategies were subsequently integrated into an improved workflow design that embeds standardized validation, strengthens financial control, and reduces reliance on tacit expertise. Conceptually, the study extends cost management research by bridging
strategic frameworks with the transactional realities of invoice verification, demonstrating how automation and process redesign can jointly enhance financial decision-making in outsourced logistics.